https://www.taxtmi.com/caselaws?id=786062 Dismissal for non-prosecution of an appeal led to an ex parte reassessment proceeding under reassessment provisions; the tribunal noted the assessee's unfamiliarity with law but emphasised failure to furnish required details and sustain representation, and therefore imposed a cost of Rs.2,000 payable to the Prime Minister's Relief Fund within two weeks. The tribunal remanded the matter to the Assessing Officer for proper adjudication and verification of issues and directed fresh decision-making by the AO accordingly. en-us Thu, 29 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786062 Dismissal for non-prosecution of an appeal led to an ex parte reassessment proceeding under reassessment provisions; the tribunal noted the assessee's unfamiliarity with law but emphasised failure to furnish required details and sustain representation, and therefore imposed a cost of Rs.2,000 payable to the Prime Minister's Relief Fund within two weeks. The tribunal remanded the matter to the Assessing Officer for proper adjudication and verification of issues and directed fresh decision-making by the AO accordingly. Case-Laws Income Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786062